資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
| 現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 9.02 | -22.17 | 0 | 0 | 0 | 0 | 0 | 0 | 27.79 | -13.45 | 4.36 | -3.54 | 4.79 | -36.97 | 17.24 | -27.18 | 2.71 | -6.23 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | 8.05 | 6.91 | 2.17 | 26.16 | 0.62 | -24.39 | 10.05 | 10.44 | 12.84 | 10.31 | -0.73 | 0 | 9.32 | 9.91 | 0.00 | 0 |
| 2022 (9) | 11.59 | 0.09 | 0 | 0 | 2.96 | 4833.33 | 0 | 0 | 32.11 | 39.85 | 4.52 | 451.22 | 7.6 | 29.47 | 23.67 | -7.42 | 2.89 | -3.99 | 0 | 0 | 0 | 0 | 0.04 | -42.86 | 7.53 | 0.0 | 1.72 | 6.17 | 0.82 | 32.26 | 9.1 | 61.63 | 11.64 | 47.72 | -0.62 | 0 | 8.48 | 76.3 | 0.00 | 0 |
| 2021 (8) | 11.58 | 14.77 | 0 | 0 | 0.06 | 0.0 | 0 | 0 | 22.96 | -25.55 | 0.82 | -64.19 | 5.87 | 13.32 | 25.57 | 52.21 | 3.01 | 19.44 | 0 | 0 | 3.24 | -1.82 | 0.07 | 40.0 | 7.53 | 0.0 | 1.62 | 16.55 | 0.62 | -25.3 | 5.63 | -13.78 | 7.88 | -9.94 | -0.82 | 0 | 4.81 | -18.61 | 0.00 | 0 |
| 2020 (7) | 10.09 | 16.38 | 0.22 | -92.25 | 0.06 | 0.0 | 0 | 0 | 30.84 | 27.18 | 2.29 | 62.41 | 5.18 | -5.99 | 16.80 | -26.08 | 2.52 | -10.32 | 0.22 | -12.0 | 3.3 | 547.06 | 0.05 | 0.0 | 7.53 | 0.0 | 1.39 | 11.2 | 0.83 | 80.43 | 6.53 | 16.4 | 8.75 | 19.54 | -0.62 | 0 | 5.91 | 23.64 | 0.00 | 0 |
| 2019 (6) | 8.67 | 46.95 | 2.84 | -2.07 | 0.06 | -14.29 | 0 | 0 | 24.25 | -0.33 | 1.41 | 95.83 | 5.51 | 12.45 | 22.72 | 12.82 | 2.81 | -24.05 | 0.25 | -16.67 | 0.51 | -12.07 | 0.05 | 25.0 | 7.53 | 0.0 | 1.25 | 5.93 | 0.46 | -41.77 | 5.61 | 28.97 | 7.32 | 15.82 | -0.83 | 0 | 4.78 | 16.3 | 0.00 | 0 |
| 2018 (5) | 5.9 | 4.61 | 2.9 | 176.19 | 0.07 | -81.58 | 0 | 0 | 24.33 | 9.1 | 0.72 | 0 | 4.9 | 15.29 | 20.14 | 5.67 | 3.7 | -2.12 | 0.3 | 0 | 0.58 | -6.45 | 0.04 | -42.86 | 7.53 | 1.21 | 1.18 | 0.0 | 0.79 | 3.95 | 4.35 | 25.36 | 6.32 | 16.61 | -0.24 | 0 | 4.11 | 44.72 | 0.00 | 0 |
| 2017 (4) | 5.64 | -1.57 | 1.05 | 250.0 | 0.38 | 533.33 | 0 | 0 | 22.3 | -31.89 | -0.23 | 0 | 4.25 | -30.44 | 19.06 | 2.12 | 3.78 | -25.0 | 0 | 0 | 0.62 | -39.22 | 0.07 | -36.36 | 7.44 | 0.0 | 1.18 | 34.09 | 0.76 | 65.22 | 3.47 | -41.68 | 5.42 | -25.65 | -0.63 | 0 | 2.84 | -44.42 | 0.00 | 0 |
| 2016 (3) | 5.73 | 174.16 | 0.3 | -81.71 | 0.06 | 0.0 | 0 | 0 | 32.74 | 36.3 | 2.99 | 0 | 6.11 | 33.7 | 18.66 | -1.91 | 5.04 | -20.63 | 0 | 0 | 1.02 | -3.77 | 0.11 | 0.0 | 7.44 | 2.06 | 0.88 | 0.0 | 0.46 | 0.0 | 5.95 | 101.01 | 7.29 | 69.53 | -0.84 | 0 | 5.11 | 54.85 | 0.00 | 0 |
| 2015 (2) | 2.09 | -28.42 | 1.64 | 203.7 | 0.06 | -92.31 | 0 | 0 | 24.02 | 28.66 | -0.7 | 0 | 4.57 | 37.65 | 19.03 | 6.99 | 6.35 | -3.64 | 0 | 0 | 1.06 | 32.5 | 0.11 | 37.5 | 7.29 | 1.67 | 0.88 | 20.55 | 0.46 | 0.0 | 2.96 | -35.51 | 4.3 | -25.61 | 0.34 | -32.0 | 3.3 | -35.17 | 0.00 | 0 |
| 2014 (1) | 2.92 | -47.86 | 0.54 | 0 | 0.78 | 680.0 | 0 | 0 | 18.67 | -19.14 | 1.49 | -61.89 | 3.32 | -24.37 | 17.78 | -6.47 | 6.59 | 33.4 | 0 | 0 | 0.8 | -13.04 | 0.08 | 14.29 | 7.17 | 0.99 | 0.73 | 114.71 | 0.46 | 0.0 | 4.59 | -13.88 | 5.78 | -5.71 | 0.5 | 400.0 | 5.09 | -6.26 | 0.00 | 0 |
| 現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 8.8 | 1.15 | -26.05 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.56 | -0.65 | -37.79 | 0.22 | -86.25 | -87.85 | 4.28 | 8.35 | -15.08 | 18.86 | 21.58 | 2.89 | 2.43 | 10.96 | -12.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0.02 | -33.33 | -50.0 | 8.05 | 0.0 | 0.0 | 2.61 | 0.0 | 20.28 | 0.73 | 0.0 | 17.74 | 9.77 | 2.3 | 1.88 | 13.11 | 1.71 | 5.81 | -0.43 | -10.26 | 2.27 | 9.34 | 1.97 | 2.08 | 0.00 | 0 | 0 |
| 24Q2 (19) | 8.7 | -15.04 | -33.59 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 4.59 | -16.39 | -29.71 | 1.6 | 18.52 | 7.38 | 3.95 | -6.18 | -29.84 | 15.51 | 0.97 | -23.39 | 2.19 | -9.88 | -3.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | 0.0 | 8.05 | 0.0 | 6.91 | 2.61 | 20.28 | 20.28 | 0.73 | 17.74 | 17.74 | 9.55 | 12.35 | 22.75 | 12.89 | 14.17 | 21.83 | -0.39 | 7.14 | 45.83 | 9.16 | 13.37 | 29.75 | 0.00 | 0 | 0 |
| 24Q1 (18) | 10.24 | 13.53 | -23.01 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0 | 0 | 0 | 5.49 | -31.8 | -6.63 | 1.35 | 200.0 | 125.0 | 4.21 | -12.11 | -29.12 | 15.36 | -10.86 | -20.1 | 2.43 | -10.33 | -5.08 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | 0.0 | -25.0 | 8.05 | 0.0 | 6.91 | 2.17 | 0.0 | 26.16 | 0.62 | 0.0 | -24.39 | 8.5 | -15.42 | 29.77 | 11.29 | -12.07 | 24.2 | -0.42 | 42.47 | 26.32 | 8.08 | -13.3 | 35.12 | 0.00 | 0 | 0 |
| 23Q4 (17) | 9.02 | -24.2 | -22.17 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 8.05 | 9.82 | 3.87 | 0.45 | -75.14 | -40.0 | 4.79 | -4.96 | -36.97 | 17.24 | -5.99 | -27.2 | 2.71 | -2.52 | -6.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0.03 | -25.0 | -25.0 | 8.05 | 0.0 | 6.91 | 2.17 | 0.0 | 26.16 | 0.62 | 0.0 | -24.39 | 10.05 | 4.8 | 10.44 | 12.84 | 3.63 | 10.31 | -0.73 | -65.91 | -17.74 | 9.32 | 1.86 | 9.91 | 0.00 | 0 | 0 |
| 23Q3 (16) | 11.9 | -9.16 | -13.33 | 0 | 0 | 0 | 0.01 | -99.66 | 0 | 0 | 0 | 0 | 7.33 | 12.25 | -4.06 | 1.81 | 21.48 | 0.56 | 5.04 | -10.48 | -33.25 | 18.33 | -9.47 | -24.79 | 2.78 | 23.01 | -12.03 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.04 | 33.33 | -20.0 | 8.05 | 6.91 | 6.91 | 2.17 | 0.0 | 26.16 | 0.62 | 0.0 | -24.39 | 9.59 | 23.26 | 14.71 | 12.39 | 17.11 | 13.67 | -0.44 | 38.89 | 26.67 | 9.15 | 29.6 | 17.91 | 0.00 | 0 | 0 |
| 23Q2 (15) | 13.1 | -1.5 | 12.64 | 0 | 0 | 0 | 2.98 | 0.34 | 5860.0 | 0 | 0 | 0 | 6.53 | 11.05 | -32.12 | 1.49 | 148.33 | -0.67 | 5.63 | -5.22 | -35.66 | 20.25 | 5.32 | -33.41 | 2.26 | -11.72 | -28.03 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.03 | -25.0 | -40.0 | 7.53 | 0.0 | 0.0 | 2.17 | 26.16 | 26.16 | 0.62 | -24.39 | -24.39 | 7.78 | 18.78 | 18.78 | 10.58 | 16.39 | 16.39 | -0.72 | -26.32 | -2.86 | 7.06 | 18.06 | 20.68 | 0.00 | 0 | 0 |
| 23Q1 (14) | 13.3 | 14.75 | 27.88 | 0 | 0 | 0 | 2.97 | 0.34 | 4850.0 | 0 | 0 | 0 | 5.88 | -24.13 | -17.07 | 0.6 | -20.0 | 30.43 | 5.94 | -21.84 | -16.57 | 19.23 | -18.78 | -32.78 | 2.56 | -11.42 | -26.01 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.04 | 0.0 | -33.33 | 7.53 | 0.0 | 0.0 | 1.72 | 0.0 | 6.17 | 0.82 | 0.0 | 32.26 | 6.55 | -28.02 | 22.66 | 9.09 | -21.91 | 19.76 | -0.57 | 8.06 | -11.76 | 5.98 | -29.48 | 23.81 | 0.00 | 0 | 0 |
| 22Q4 (13) | 11.59 | -15.59 | 0.09 | 0 | 0 | 0 | 2.96 | 0 | 4833.33 | 0 | 0 | 0 | 7.75 | 1.44 | 17.07 | 0.75 | -58.33 | 29.31 | 7.6 | 0.66 | 29.47 | 23.68 | -2.88 | -7.39 | 2.89 | -8.54 | -3.99 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0.04 | -20.0 | -42.86 | 7.53 | 0.0 | 0.0 | 1.72 | 0.0 | 6.17 | 0.82 | 0.0 | 32.26 | 9.1 | 8.85 | 61.63 | 11.64 | 6.79 | 47.72 | -0.62 | -3.33 | 24.39 | 8.48 | 9.28 | 76.3 | 0.00 | 0 | 0 |
| 22Q3 (12) | 13.73 | 18.06 | 25.5 | 0 | 0 | 0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 7.64 | -20.58 | 40.44 | 1.8 | 20.0 | 1025.0 | 7.55 | -13.71 | 53.14 | 24.38 | -19.84 | 16.21 | 3.16 | 0.64 | 26.4 | 0 | 0 | 0 | 2.94 | 0.34 | -9.54 | 0.05 | 0.0 | 150.0 | 7.53 | 0.0 | 0.0 | 1.72 | 0.0 | 6.17 | 0.82 | 0.0 | 32.26 | 8.36 | 27.63 | 66.2 | 10.9 | 19.91 | 49.73 | -0.6 | 14.29 | 31.82 | 7.76 | 32.65 | 86.99 | 0.00 | 0 | 0 |
| 22Q2 (11) | 11.63 | 11.83 | 14.92 | 0 | 0 | -100.0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 9.62 | 35.68 | 67.6 | 1.5 | 226.09 | 782.35 | 8.75 | 22.89 | 68.27 | 30.41 | 6.32 | 60.72 | 3.14 | -9.25 | 40.18 | 0 | 0 | -100.0 | 2.93 | -9.29 | -9.85 | 0.05 | -16.67 | 66.67 | 7.53 | 0.0 | 0.0 | 1.72 | 6.17 | 23.74 | 0.82 | 32.26 | -1.2 | 6.55 | 22.66 | 35.05 | 9.09 | 19.76 | 28.57 | -0.7 | -37.25 | 10.26 | 5.85 | 21.12 | 43.73 | 0.00 | 0 | 0 |
| 22Q1 (10) | 10.4 | -10.19 | 2.87 | 0 | 0 | -100.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 7.09 | 7.1 | 37.4 | 0.46 | -20.69 | 611.11 | 7.12 | 21.29 | 42.12 | 28.61 | 11.89 | 77.23 | 3.46 | 14.95 | 43.57 | 0 | 0 | -100.0 | 3.23 | -0.31 | -0.92 | 0.06 | -14.29 | 50.0 | 7.53 | 0.0 | 0.0 | 1.62 | 0.0 | 16.55 | 0.62 | 0.0 | -25.3 | 5.34 | -5.15 | 16.34 | 7.59 | -3.68 | 11.45 | -0.51 | 37.8 | 21.54 | 4.83 | 0.42 | 22.59 | 0.00 | 0 | 0 |
| 21Q4 (9) | 11.58 | 5.85 | 14.77 | 0 | 0 | -100.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 6.62 | 21.69 | -7.54 | 0.58 | 262.5 | 123.08 | 5.87 | 19.07 | 13.32 | 25.57 | 21.87 | 52.26 | 3.01 | 20.4 | 19.44 | 0 | 0 | -100.0 | 3.24 | -0.31 | -1.82 | 0.07 | 250.0 | 40.0 | 7.53 | 0.0 | 0.0 | 1.62 | 0.0 | 16.55 | 0.62 | 0.0 | -25.3 | 5.63 | 11.93 | -13.78 | 7.88 | 8.24 | -9.94 | -0.82 | 6.82 | -32.26 | 4.81 | 15.9 | -18.61 | 0.00 | 0 | 0 |
| 21Q3 (8) | 10.94 | 8.1 | 23.06 | 0 | -100.0 | -100.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 5.44 | -5.23 | -42.25 | 0.16 | -5.88 | -84.76 | 4.93 | -5.19 | -39.8 | 20.98 | 10.86 | -21.93 | 2.5 | 11.61 | -15.54 | 0 | -100.0 | -100.0 | 3.25 | 0.0 | 606.52 | 0.02 | -33.33 | -60.0 | 7.53 | 0.0 | 0.0 | 1.62 | 16.55 | 16.55 | 0.62 | -25.3 | -25.3 | 5.03 | 3.71 | -19.78 | 7.28 | 2.97 | -14.25 | -0.88 | -12.82 | -4.76 | 4.15 | 1.97 | -23.57 | 0.00 | 0 | 0 |
| 21Q2 (7) | 10.12 | 0.1 | -0.78 | 0.42 | 100.0 | -82.05 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 5.74 | 11.24 | -38.28 | 0.17 | 288.89 | -88.11 | 5.2 | 3.79 | -33.42 | 18.92 | 17.24 | 0 | 2.24 | -7.05 | -10.76 | 0.21 | -4.55 | -4.55 | 3.25 | -0.31 | 577.08 | 0.03 | -25.0 | -40.0 | 7.53 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 4.85 | 5.66 | -6.91 | 7.07 | 3.82 | -4.85 | -0.78 | -20.0 | 17.89 | 4.07 | 3.3 | -4.46 | 0.00 | 0 | 0 |
| 21Q1 (6) | 10.11 | 0.2 | -0.98 | 0.21 | -4.55 | -92.47 | 0.06 | 0.0 | 0 | 0 | 0 | 0 | 5.16 | -27.93 | 3.82 | -0.09 | -134.62 | 80.0 | 5.01 | -3.28 | 30.81 | 16.14 | -3.87 | 0 | 2.41 | -4.37 | -10.07 | 0.22 | 0.0 | -8.33 | 3.26 | -1.21 | 552.0 | 0.04 | -20.0 | -20.0 | 7.53 | 0.0 | 0.0 | 1.39 | 0.0 | 11.2 | 0.83 | 0.0 | 80.43 | 4.59 | -29.71 | 6.99 | 6.81 | -22.17 | 13.31 | -0.65 | -4.84 | 27.78 | 3.94 | -33.33 | 16.22 | 0.00 | 0 | 0 |
| 20Q4 (5) | 10.09 | 13.5 | 16.38 | 0.22 | -69.44 | -92.25 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 7.16 | -23.99 | 5.45 | 0.26 | -75.24 | -50.0 | 5.18 | -36.75 | -5.99 | 16.79 | -37.51 | 0 | 2.52 | -14.86 | -10.32 | 0.22 | 10.0 | -12.0 | 3.3 | 617.39 | 547.06 | 0.05 | 0.0 | 0.0 | 7.53 | 0.0 | 0.0 | 1.39 | 0.0 | 11.2 | 0.83 | 0.0 | 80.43 | 6.53 | 4.15 | 16.4 | 8.75 | 3.06 | 19.54 | -0.62 | 26.19 | 25.3 | 5.91 | 8.84 | 23.64 | 0.00 | 0 | 0 |
| 20Q3 (4) | 8.89 | -12.84 | 0.0 | 0.72 | -69.23 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 9.42 | 1.29 | 0.0 | 1.05 | -26.57 | 0.0 | 8.19 | 4.87 | 0.0 | 26.87 | 0 | 0.0 | 2.96 | 17.93 | 0.0 | 0.2 | -9.09 | 0.0 | 0.46 | -4.17 | 0.0 | 0.05 | 0.0 | 0.0 | 7.53 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 6.27 | 20.35 | 0.0 | 8.49 | 14.27 | 0.0 | -0.84 | 11.58 | 0.0 | 5.43 | 27.46 | 0.0 | 0.00 | 0 | 0.0 |
